企业经济
企業經濟
기업경제
Enterprise Economy
2012年
9期
39~42
,共null页
企业社会责任 理论发展 未来趋势
企業社會責任 理論髮展 未來趨勢
기업사회책임 이론발전 미래추세
corporate social responsibilities; theory development; future trends
近年来，企业社会责任问题引起国内外的广泛关注，企业社会理论也有了长足发展。企业社会责任理论源于伯尔和多德的论战，形成了正反两方意见；其后历经60年的发展，逐渐形成了工具性和规范性两种既对立又统一的观点，对立于责任的目的，统一于公司治理；两种观点各自向前发展为伦理理论和责任竞争力理论，并在此基础上派生出企业社会企业社会责任的产权边界理论。展望这一理论未来的发展，企业社会责任之标准的成熟才是理论突破的关键，也是理论跟上实务的当务之急。
近年來，企業社會責任問題引起國內外的廣汎關註，企業社會理論也有瞭長足髮展。企業社會責任理論源于伯爾和多德的論戰，形成瞭正反兩方意見；其後歷經60年的髮展，逐漸形成瞭工具性和規範性兩種既對立又統一的觀點，對立于責任的目的，統一于公司治理；兩種觀點各自嚮前髮展為倫理理論和責任競爭力理論，併在此基礎上派生齣企業社會企業社會責任的產權邊界理論。展望這一理論未來的髮展，企業社會責任之標準的成熟纔是理論突破的關鍵，也是理論跟上實務的噹務之急。
근년래，기업사회책임문제인기국내외적엄범관주，기업사회이론야유료장족발전。기업사회책임이론원우백이화다덕적론전，형성료정반량방의견；기후력경60년적발전，축점형성료공구성화규범성량충기대립우통일적관점，대립우책임적목적，통일우공사치리；량충관점각자향전발전위윤리이론화책임경쟁력이론，병재차기출상파생출기업사회기업사회책임적산권변계이론。전망저일이론미래적발전，기업사회책임지표준적성숙재시이론돌파적관건，야시이론근상실무적당무지급。
International community and the Chinese government have paid much attention to the corporate social responsibilities recently. The cSR theory has also been considerably improved. The CSR theory began with the debate between Berle and Dodd, and formed both positive and negative comments, and then after 60 years＇ development, the comments evolved into two antagonistic and unified viewpoints of tools and specifications, which are antagonistic on the purpose of corporate social responsibilities and unified on the corporate governance; the two viewpoints separately evolved into ethic theory and responsibility competitive theory, on which the property boundary theory of responsibility based. For the theory development, the maturity of corporate social responsibility standards is not only the key of theoretical breakthrough, but also the theory＇s keeping up with the oractice.
